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Volume :13 Issue : 52 1987      Add To Cart                                                                    Download

AUDITING STANDARDS COMPATIBLE FOR ORGANIZING PROFESSIONAL PRACTICE IN THE UNITED ARAB EMIRATES

Auther : By: Dr. Ibrahim A. Al-Saidi

 

            This paper suggests a general framework for auditing standards suitable for application in UAE, together with recommendations about such application.  It reviews the standard criteria known in the field of accounting and auditing in the developed countries with special reference to the U.S.A. and also to those applied in the developing countries including UAE.  The aim is to show the shortcomings in the organization of accounting and auditing in UAE so as to suggest ways and means of amending Law No. 9 of 1975 regarding such organization, especially within a framework compatible with the current professional and legislative developments of the state.

            The paper presents a general framework of five standard groups of auditing.  In addition to the three American standards of general criteria, attest function and report preparing, two principal criteria are added viz, professional efficiency and effectiveness standards.

           Within the five groups, twenty criteria are developed and formulated in a manner suitable for the local economic circumstances of UAE.  The paper ends by offering a group of recommendations to official and general auditing organizations for applying the suggested standards effectively.

 

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